1. Overdraft shown by the passbook of Mr. Murali is ₹ 20,000. Prepare bank reconciliation
statement on dated December 31, 2019. (4 MARKS)
a) Bank charges debited in passbook ₹ 500.
b) Cheques recorded in the cash book but not sent to the bank for collection ₹ 2,500.
c) Direct deposit by firm’s customers ₹ 4,600.
d) Cheque issued but not presented for payment ₹ 6,000.
e) Interest on overdraft debited by the bank ₹ 1,000.
f) Cheques deposited with the bank but not collected ₹ 3,500.